Date: 21-Feb-2024Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub section (1) of section 4, read with section 3 and sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962)
The notification No. 14/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), appoints officers to adjudicate show cause notices issued to M/s Royal Canin India Private Limited.
The notification specifies the officers who will now be responsible for exercising the powers and discharging the duties related to the adjudication of the mentioned show cause notices.
Key Changes
The Central Board of Indirect Taxes and Customs (CBIC) has appointed a Common Adjudicating Authority for specific show cause notices (SCN) issued to M/s Royal Canin India Private Limited.
For SCN No. S/3-Misc-149/2022-23-CRC-II-ACC dated 04.07.2023, the powers and duties of the Assistant Commissioner of Customs, CRC-II, Refund, ACC, Mumbai will now be exercised by the Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva.
For SCN No. 2456/2022-23/DC/Gr.1/1A/NS-1/CAC/JNCH dated 14.03.2023, the powers and duties of the Deputy Commissioner of Customs, Group-1/1A, JNCH will now be exercised by the Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva.
Impact Analysis
Impact on M/s Royal Canin India Private Limited
Action Item: M/s Royal Canin India Private Limited should take note of the change in adjudicating authority and ensure all future communication regarding the mentioned SCNs are directed to the Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva.
Impact on Customs Officers
Action Item: The concerned officers should transfer all relevant documents and information related to the specified SCNs to the Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva to ensure a smooth transition.
Impact on CBIC
Action Item: CBIC should monitor the progress of the adjudication process under the new authority to ensure timely and just resolution.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notification, responsible for administering indirect taxes and customs duties in India.
M/s Royal Canin India Private Limited: The noticee in the show cause notices being adjudicated.
Customs Act, 1962: The primary legislation governing customs duties and related matters in India. Sections 3, 4, and 5 are referenced in the notification.
Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva: The appointed Common Adjudicating Authority for the specified show cause notices.
Assistant Commissioner of Customs, CRC-II, Refund, ACC, Mumbai: The officer whose powers are being transferred for one of the show cause notices.
Deputy Commissioner of Customs, Group-1/1A, JNCH: The officer whose powers are being transferred for one of the show cause notices.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21022024-252284
xxxGIDHxxx
CG-DLxx-xEG-I2D1E0x2x2x0 24-252284
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 780] नई दिल्ली, बुधिार, फरिरी 21, 2024/फाल्ग नु 2, 1945
No. 780] NEW DELHI, WEDNESDAY, FEBRUARY 21, 2024/PHALGUNA 2, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 21 फरिरी, 2024
स.ं 14 /2023-सीमा िल्ु क (ग.ैटै.)
का.आ. 817(अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उपधारा (1), के साथ पठित धारा 3, और
धारा 5 की उपधारा (1) और (1ए) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड, एतद्द्वारा, जनम्न
िी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 में उल्लेजखत अजधकाठरयों दक िजियों और कतडयों ों के जनिड न के
िाजयत्ि को सारणी के कॉलम 1 में उल्लेजखत नोठटसी के संिभड में, कॉलम 2 में उल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य
ते ु जनयुि करता ै, यथा:-
सारणी
जनयिु की गयी
नोठटसी का नाम और पता कारण बताओ नोठटस सख्ं या और
न्यायजनणयड न प्राजधकरण का नाम साधारण न्यायजनणयड न
(मसै स)ड दिनाकं
प्राजधकरणl
(1) (2) (3) (4)
रोयल कजनन इंजडया प्राइिेट (i) एस सी एन सं. एस/3-Misc- (i) सीमा िुल्क CRC –II, सीमा िुल्क ग्रुप 1/1ए, के उप
जलजमटेड
149/2022-23-CRC-II-ACC प्रजतिाय के स ायक आयुि, आयुि, िे एन सी एच, मुंबईl
दिनांक 04.07.2023 अए सी सी , मुंबईl
1192 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) एस सी एन सं. (ii) सीमा िल्ु क ग्रुप 1/1ए, के
2456/2022- उप आयुि, िे एन सी एच,
23/DC/Gr.1/1A/NS- मुंबईl
1/CAC/JNCH दिनांक
14.03.2023
[फा. सं. 466/62/2023 -सीमा िुल्क.V]
मेघा बंसल, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 21st February, 2024
No. 14/2024-Customs (N.T.)
S.O. 817(E).—In exercise of the powers conferred by sub-section (1) of section 4, read with section 3 and
sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and
Customs, hereby appoints officer mentioned in column (4) of the Table below to exercise the powers and discharge
duties conferred or imposed on officers mentioned in column (3) of the said Table in respect of Noticee mentioned in
column (1) of the Table, for purpose of adjudication of show cause notices mentioned in column (2) therein, namely:-
TABLE
Name of the Noticee and Show Cause Notice Name of Adjudicating Common Adjudicating
Address Number and Date Authorities Authority appointed
(1) (2) (3) (4)
M/s Royal Canin India Pvt (i) F.No. S/3-Misc-(i) Assistant Commissioner Deputy Commissioner,
Ltd 149/2022-23-CRC-II-ACC of Customs, CRC-II, Group I/IA, JNCH, Nhava
dated 04.07.2023 Refund, ACC, Mumbai Sheva
(ii) SCN No. 2456/2022-(ii) Deputy Commissioner of
23/DC/Gr.1/1A/NS- Cutoms, Group-1/1A, JNCH
1/CAC/JNCH dated
14.03.2023
[F.No. 466/62/2023-Cus.V]
MEGHA BANSAL, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.